WVC 11 - 6 J- 5
§11-6J-5. Protest and appeal.
At any time after the property is returned for taxation, but
prior to January 1 of the assessment year, any taxpayer may apply
to the county assessor for information regarding the issue of
whether any particular item or items of property constitute
property directly used in a high-technology business or an internet
advertising business under this article which should be subject to
valuation in accordance with this article. If the taxpayer
believes that some portion of the taxpayer's property is subject to
this article, the taxpayer shall file objections in writing with
the county assessor. The county assessor shall decide the matter
by either sustaining the protest and making proper corrections, or
by stating, in writing if requested, the reasons for the county
assessor's refusal. The county assessor may, and if the taxpayer
requests, the county assessor shall, before January 1 of the
assessment year, certify the question to the Tax Commissioner in a
statement sworn to by both parties, or if the parties are unable to
agree, in separate sworn statements. The sworn statement or
statements shall contain a full description of the property and any
other information which the Tax Commissioner may require.

The Tax Commissioner shall, as soon as possible on receipt of
the question, but in no case later than February 28 of the
assessment year, instruct the county assessor as to how the
property shall be treated. The instructions issued and forwarded
by mail to the county assessor are binding upon the county assessor, but either the county assessor or the taxpayer may apply
to the circuit court of the county for review of the question of
the applicability of this article to the property in the same
fashion as is provided for appeals from the county commission in
section twenty-five, article three of this chapter. The Tax
Commissioner shall prescribe forms on which the questions under
this section shall be certified and the Tax Commissioner has the
authority to pursue any inquiry and procure any information
necessary for disposition of the matter.

Note: WV Code updated with legislation passed through the 2014 1st Special Session
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